Tazakka: Journal of Zakat and Waqf

Mekanisme Hutan Wakaf Menurut Sudut Pandang Pemerintah dan Ulama: Analisis Integratif Regulasi Negara dan Fiqh al-Bi'ah di Indonesia

Fri, 31 Jul 2026 00:00:00 +0100

This study examines the conceptual, regulatory, and jurisprudential mechanisms of waqf forests (hutan wakaf) in Indonesia, analyzing the perspectives of both the government and Islamic scholars (ulama). Despite Indonesia's immense national waqf potential, ecological assets remain largely underutilized due to institutional fragmentation and low public literacy. Using a qualitative literature review approach, this study synthesizes legal frameworks, governmental policies, and classical Islamic jurisprudence (fiqh). The results indicate that the formalization of waqf forests operates under a dual legal umbrella. From the government’s perspective, the mechanism requires rigorous bureaucratic coordination involving the Ministry of Religious Affairs, the Ministry of Environment and Forestry (KLHK), and the Indonesian Waqf Board (BWI). Crucially, KLHK must verify that the designated land sits outside state forest boundaries to avoid overlapping jurisdictions, while BWI ensures the competency of the asset managers (nazhir). From the ulama's perspective, the mechanism is validated through Fiqh al-Bi'ah (environmental jurisprudence) and the application of conditional asset replacement (istibdal) to maintain the productivity and permanence of ecological assets.

Analisis Problematika Istibdal Produktif dalam Tata Kelola Aset Wakaf di Indonesia

Mawaddah Perangin-angin, Bagus Riski , Zahrina Razali , Jero Miko, Adil Setiawan — Fri, 31 Jul 2026 00:00:00 +0100

This study examines the multi-dimensional problems of productive istibdal (asset substitution) in Indonesia, a country with immense waqf potential that remains largely underutilized. Despite having the world's largest Muslim population, a significant portion of Indonesia’s land waqf assets is currently trapped in unproductive states, primarily allocated for traditional and social purposes such as mosques and cemeteries. Istibdal serves as a crucial legal and economic instrument to revitalize these static assets and maintain the sustainability of waqf benefits. Utilizing a qualitative research design with a systematic literature review approach, this paper analyzes the intersection of classical Islamic jurisprudence (fiqh), positive laws, and the socio-technical barriers preventing effective asset substitution. The findings reveal that istibdal implementation is severely hindered by a rigid theological perception of asset perpetuity among the public, a critically low national Waqf Literacy Index, bureaucratic administrative bottlenecks under Law No. 41 of 2004, and a lack of professional governance among nazhirs.

Pemikiran Hukum Islam Tentang Wakaf Aset Digital: Studi Literatur Pada Fatwa Kontemporer

Yuliani, Bagus Riski , Siti Kadariah , Zahrina Razali , Nur Saniah — Fri, 31 Jul 2026 00:00:00 +0100

The rapid development of digital technology has transformed the concept of property and wealth in modern society. Digital assets such as intellectual property rights, cryptocurrencies, non-fungible tokens (NFTs), digital securities, and other blockchain-based assets have emerged as new forms of wealth with economic value. This development raises legal questions regarding the possibility of utilizing digital assets as waqf objects within Islamic law. This study aims to reconstruct Islamic legal thought on digital asset waqf through a literature review of contemporary fatwas and scholarly works. The research employs a qualitative library research method using a normative-juridical approach. The findings indicate that contemporary Islamic legal thought tends to be adaptive toward digital asset waqf as long as the assets fulfill the principles of ownership, economic value, legality, permanence of benefits, and compliance with Sharia principles. Intellectual property rights have gained broader acceptance as waqf assets, while cryptocurrency and NFT waqf remain subjects of scholarly debate due to concerns regarding volatility, gharar, and regulatory uncertainty.

Implementasi Zakat Perdagangan Di Baitul Mal: Studi Kasus Pedagang Jalan Pasar Baru Blok B Dan C Kota Langsa

M. Fauzi Fauzi, Mutia Sumarni , Mastura , Safwan Kamal — Fri, 31 Jul 2026 00:00:00 +0100

It is ironic that the problem of poverty still dominates the Islamic World. This is due to several factors, namely that zakat as a potential source of funds is not managed properly and evenly. So that the function and purpose of zakat in overcoming poverty cannot be realized. This research was This research was conducted to find out how the potential and implementation of trade zakat on Jalan Pasar Baru Block B and C, Langsa City. This research uses descriptive qualitative research, namely research that describes the current state of the research object as it is based on primary data sources and secondary data collected through observation, interviews and documentation. The results of this study indicate that the potential for trade zakat in Jalan Pasar Baru Block B and C, Langsa City has developed quite well, as evidenced by the traders' understanding of trade zakat, which they already know in detail. While the implementation of trade zakat has not been carried out properly, because during the collection there are still many traders who pay their zakat funds directly to neighbors without involving the presence of the Baitul Mal. This happens due to the lack of understanding of traders about the importance of paying zakat funds directly to the Baitul Mal. Which then resulted in the distribution of funds that were distributed to be small, so that only a few mustahik received them. To overcome all this Baitul Mal provides solutions such as promotion through print media and social media as well as providing outreach to prospective muzakki

Problem Zakat Menurut Ulama Klasik Dan Kontemporer

Fri, 31 Jul 2026 00:00:00 +0100

Zakat remains one of the most important instruments in Islamic economics because it contains spiritual, social, and economic dimensions. Classical scholars generally discussed zakat only within the scope of agriculture, livestock, trade, gold, and silver because these sectors dominated economic activities during their era. However, modern economic developments have created new forms of wealth such as salaries, professional income, investment assets, digital businesses, and cryptocurrency that were not specifically discussed in classical fiqh. This article aims to analyze zakat problems according to classical and contemporary scholars and examine how Islamic law adapts to social and economic changes. This study uses a qualitative approach through library research by examining classical fiqh books, journals, and Islamic economic references. The findings show that contemporary scholars tend to broaden the meaning of zakat through qiyas and maqashid sharia approaches to preserve the social objectives of zakat. The study concludes that zakat remains relevant as an instrument of social justice and economic welfare in modern Muslim society.

Pandangan Ahlul Ilmi Kontemporer Tentang Al-Qarḍ Al-Ḥasan Dari Dana Zakat

Atep Hendang Waluya — Sun, 16 Aug 2026 00:00:00 +0100

One of the innovations in zakat distribution models implemented by zakat institutions or agencies in Indonesia is the utilization of the al-qarḍ al-ḥasan (benevolent loan) contract. This paper presents the perspectives of contemporary Islamic scholars regarding the use of zakat funds for al-qarḍ al-ḥasan. The method employed in this study is a literature review. The findings of this research indicate that all jurists (fuqaha) agree that muzaki (zakat payers) are not allowed to distribute their zakat using al-qarḍ al-ḥasan, because fundamentally, zakat is no longer the property of the muzaki. However, when zakat funds collected by zakat agencies or institutions are distributed through the al-qarḍ al-ḥasan contract, views differ among contemporary scholars. Islam Web, Dār al-Iftā al-Miṣriyyah, and the Jordan Fatwa Department are fatwa institutions that argue zakat funds may not be distributed in the form of al-qarḍ al-ḥasan; this is also the opinion held by Ḥusām al-Dīn and Muḥammad ‘Alī Farkūs. Their reasoning is that zakat must be distributed immediately and through tamlīk (transfer of ownership). On the other hand, ‘Abd al-Wahhāb Khallāf, ‘Abdurraḥmān Ḥasan, Muḥammad Abū Zahrah, Khālid al-'Ānī, Abū Fāris, Al-Qarḍāwī, and Muḥammad al-Ṣalābī argue that zakat funds are permissible to be distributed as al-qarḍ al-ḥasan. Furthermore, the 7th Indonesian National Ulama Commission Fatwa Assembly in 2021 regarding al-qarḍ al-ḥasan from zakat funds stated that distributing zakat funds in the form of al-qarḍ al-ḥasan is permissible based on broader public interest (maslahah), provided that it meets the specified terms and condition